Department of Accounting and Auditing (AA/ACC)http://hdl.handle.net/10398/62015-03-03T20:25:49Z2015-03-03T20:25:49ZRisk Management in Large Danish Public Capital Investment ProgrammesNeerup Themsen, Timhttp://hdl.handle.net/10398/90532014-12-10T14:41:32Z2014-12-10T00:00:00ZRisk Management in Large Danish Public Capital Investment Programmes
Neerup Themsen, Tim
This dissertation addresses one of the most popular management control practices
adopted worldwide over the last three decades: the practice of risk management.
The current risk management literature has argued that our knowledge of the particularities
of risk management practices is limited. It has been stressed that
knowledge is particularly lacking about the long-term effects of practising risk
management. This dissertation responds to these calls by carrying out two longitudinal
case studies of two large Danish public capital investment programmes, also
known as mega-projects. The focus of the two studies has been on three key risk
management-related aspects: (1) the translation of uncertainties into risks, (2) the
relationship between frameworks and practices of risk management, and (3) the
effects of practising risk management on knowledge and project management
roles. The dissertation further advances current risk management literature into the
study of mega-projects and draws upon actor-network theory. It consists of three
papers, which each deals with one of the above aspects.
The dissertation presents three major findings. Firstly, it is demonstrated that, contrary
to expectations, only some types of uncertainties are included as risks,
termed pure risks, while others, termed impure risks, are systematically excluded
despite the finding that people found them relevant to include. This finding is explained
with reference to technical risk devices as these were found to define the
boundaries between what can and what cannot be defined as an acceptable risk
and thus be included. Secondly, the dissertation demonstrates that by enacting certain
realities of ‘risk’ and ‘risk management’, frameworks of risk management
make the practice produce the risks that confirm its propositions and thus its success.
In addition, the dissertation shows that when provisional situations arise which undermine the frameworks’ propositions, reconfiguring the risk management
control system, risk terminologies and the roles of actors become key actions
performed to re-establish the practice. Lastly, the dissertation demonstrates that
during project processes, new uncertainties emerge which challenge project and
risk management objectives as new knowledge about the conditions is produced
that cannot be included. In sum, this dissertation contributes by shedding light on
how practices of risk management are constructed and the effects they produce
over longer periods of time.
2014-12-10T00:00:00ZAnalyse af revisorerklæringerJohansen, Thomas RiiseKiertzner, Larshttp://hdl.handle.net/10398/90392014-12-02T10:10:36Z2014-12-02T00:00:00ZAnalyse af revisorerklæringer
Johansen, Thomas Riise; Kiertzner, Lars
2014-12-02T00:00:00ZFinancial reporting enforcementJohansen, Thomas RiisePlenborg, ThomasBuhrkal, Hans Peter LindegaardOlsen, Søren Kokhttp://hdl.handle.net/10398/90372014-12-02T09:57:54Z2014-12-02T00:00:00ZFinancial reporting enforcement
Johansen, Thomas Riise; Plenborg, Thomas; Buhrkal, Hans Peter Lindegaard; Olsen, Søren Kok
2014-12-02T00:00:00ZConstructing a European Governance SpaceAggestam, CarolineBrusca, IsabelChow, Dannyhttp://hdl.handle.net/10398/89192014-05-05T07:06:10Z2014-05-05T00:00:00ZConstructing a European Governance Space
Aggestam, Caroline; Brusca, Isabel; Chow, Danny
Financial crisis has emphasized the need for harmonized public sector accounts in Europe. After a public consultation on the suitability of the IPSAS for EU Member States, the European Commission considers that the proper way is the development of European Union Standards adapted to IPSAS (renaming it EPSAS). As a consequence, the issue of the governance for the future development of EPSAS was identified as a priority for follow-up. A first meeting of a Task Force of experts delegated from EU national governments took place in October 2013 to exchange views on possible future governance arrangements. On the basis of that discussion, Eurostat launched another public consultation named; ‘Towards implementing European Public Sector Accounting Standards for EU member states-Public consultation on future EPSAS governance principles and structures’.
This paper seeks to provide an in-depth understanding of the negotiations and interactions that took place prior to, during and after the issuance of the public consultation on the ‘Suitability of IPSAS’. The focus of this paper is therefore on a systematic analysis of the construction of regional-transnational governance of public sector accounting, using the EPSAS as a focus of study. In doing so it is sought to identify the institutional pressures, trace the actor dynamics, as well as strategies enrolled leading up to the IPSAS consultation and consultation about governance at the European level. The method of the paper will be based on document review.
2014-05-05T00:00:00Z